Best for · Holding company
Best Country to Incorporate a Holding company Business
A shortlist of jurisdictions suited to founders who want to hold shares, IP, or assets and receive dividends efficiently, compared on tax, ownership, treaties, and cost. One team can structure and set it up.
- Licensed CSP
- 50+ yrs combined experience
- 15+ jurisdictions
46 jurisdictions worth shortlisting for a holding company business
Ranked by a simple, transparent blend of cost efficiency, setup speed, and operational flexibility. This is a starting point, not a recommendation: the right jurisdiction depends on your activity, market, tax residency, and banking. Open any profile for the full tax and legal detail, or compare them side by side.
- 1United KingdomFast, low-cost incorporation with a vast treaty network and global credibility25% main rate
- 2SeychellesFast, low-cost offshore company with a territorial tax treatment0% on foreign-source income for an IBC
- 3GeorgiaEstonian-style distribution tax with fast, low-cost incorporation0% on retained profits, 15% on distributed profits
- 4BelizeLow-cost international business company with fast incorporation0% on foreign-source income for a qualifying IBC
- 5EstoniaDigital-first EU base that taxes profit only when distributed0% on retained profits, 22% on distributed profits
- 6US (Wyoming)Low-cost US LLC state with no state income tax and strong privacyNo Wyoming state corporate income tax; C-Corps pay 21% federal
- 7New ZealandFast, low-friction incorporation with a stable common-law framework28%
- 8Hong KongTerritorial low-tax gateway to Mainland China and Asian trade16.5% profits tax
- 9RAK ICCUAE offshore company for holding and structuring, backed by a UAE registry0% at the RAK ICC level; note UAE corporate tax may apply if the company has a UAE taxable nexus
- 10NevisAsset-protection focused offshore company and LLC jurisdiction0% on foreign-source income for qualifying entities
- 11Marshall IslandsNon-resident domestic corporations widely used for shipping and holding0% for non-resident domestic entities on foreign-source income
- 12VanuatuPacific offshore centre with zero direct tax and international company statutes0%
- 13US (Delaware)Default choice for US startups with mature corporate law and investor familiarity21% federal
- 14BulgariaLowest flat corporate tax in the EU with modest running costs10% flat
- 15SingaporeReputable Asian hub with a broad treaty network and territorial-style tax17%
- 16UAE (Dubai)Zero personal tax, 100% ownership, and a fast-growing treaty network9% above AED 375,000
- 17MalaysiaCost-competitive Southeast Asian base with a broad treaty network24%
- 18IrelandEU base with a 12.5% trading tax rate and strong holding regime12.5% on trading income, 25% on passive income
- 19PortugalEU base with fast online setup and incentive regimes such as Madeira21%
- 20LithuaniaLow-cost EU and eurozone base popular for fintech and EMI licensing15%
- 21PanamaTerritorial-tax hub with a well-known corporation and a USD economy25% on Panama-source income; 0% on foreign-source income
- 22AustraliaStable, credible Asia-Pacific base with an imputation tax system30%
- 23BVILong-established offshore holding jurisdiction with strong privacy0% on business company profits
- 24BahrainZero mainstream corporate tax with 100% foreign ownership and low costs0% for most activities
- 25Cayman IslandsTax-neutral jurisdiction of choice for investment funds and holding vehicles0%
- 26GibraltarEnglish-law British territory with modest tax and a gaming and crypto framework15% on income accrued in or derived from Gibraltar
- 27LabuanMalaysian midshore centre with a low flat tax and access to treaties3% of net audited profit for qualifying Labuan trading activity
- 28Isle of ManBritish Crown dependency with 0% corporate tax and e-gaming and shipping niches0% standard rate
- 29CyprusLow-tax EU jurisdiction with an IP box and non-dom regime12.5%
- 30CanadaCredible North American base with a broad treaty networkAbout 26.5% combined federal and provincial
- 31OmanModerate flat corporate tax with 100% foreign ownership in most sectors15% flat
- 32MauritiusTreaty-connected gateway into Africa and India with a low effective rate15% headline, reduced to an effective ~3% on qualifying foreign income via an 80% partial exemption
- 33JerseyWell-regulated Channel Island for holding, funds and wealth structuring0% standard rate
- 34GuernseyChannel Island known for funds, insurance and holding structures0% standard rate
- 35NetherlandsEstablished European holding hub with a strong participation exemption25.8%
- 36MaltaEU member with a full-imputation refund system lowering effective tax35% headline, reduced to an effective ~5% for many shareholders via the 6/7ths refund system
- 37SpainLarge EU market with a broad treaty network and a holding-company regime25% general rate
- 38Costa RicaStable Central American base with a territorial tax system30% on domestic-source income
- 39South AfricaGateway to sub-Saharan Africa with a broad treaty network27%
- 40Saudi ArabiaLargest GCC market with 100% foreign ownership and headquarters incentives20% corporate income tax on the foreign-owned share
- 41QatarLow flat corporate tax with a 100% ownership free zone and financial centre10% flat on the foreign-owned share of profits
- 42SwitzerlandStable, credible base with competitive cantonal tax and a strong holding regimeApprox. 12% - 21% combined federal and cantonal
- 43LuxembourgEstablished EU holding and fund domicile with a deep treaty networkApprox. 24.9% combined
- 44GermanyLargest EU economy with a credible corporate framework and vast treaty networkApprox. 30% combined
- 45LiechtensteinEEA member with a low flat tax and long-standing foundation and trust framework12.5% flat
- 46KuwaitLarge oil economy where corporate tax mainly affects foreign shareholders15% on foreign
Compare all jurisdictions side by side
We publish operational meters only and never a prestige or reputation rating. All tax, legal, and cost figures are indicative and vary by activity, licence, and structure. They are confirmed with the relevant authority and in a tailored quote. This is general information, not legal or tax advice.
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